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Business Tax Receipts

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1. Who needs a City of Aventura Local Business Tax Receipt and Certificate of Use?

Any person doing business in the City of Aventura, even a one-person company or home-based business owner, needs a Local Business Tax Receipt, unless you qualify for an exemption. You need one Local Business Tax Receipt for each location from which you are operating the business, and one for each category of business you are conducting.

The Certificate of Use confirms that the business use at the address stated complied with Zoning District and parking requirements on the date of certificate issuance. The certificate only becomes applicable upon the issuance of a City of Aventura Local Business Tax Receipt providing there is no change of use or business ownership and no alteration or addition to the building or structure. An alteration or addition to a building or a structure, including a change to the occupancy classification* under the Florida Building Code, must be done pursuant to a building permit obtained from the City of Aventura Community Development Department – Building Division

2. How much does a Local Business Tax Receipt cost?

Taxes are levied based on the City of Aventura Municipal Code of Ordinance Tax Schedule.

3. How long does it take to get a Local Business Tax Receipt?

Upon presentation of all required documents in their complete form, Local Business Tax Receipts are issued within 3-10 business days depending on the business classification. 

4. Is the County Local Business Tax Receipt all that I need to open a business?

No – Both Miami Dade County and City of Aventura Local Business Tax Receipts are required when operating your business within city limits. 

5. Why do I need both a city and county license?

The County license is required to do business in Miami Dade County. Because the business is under the city's jurisdiction, it is also subject to the city's ordinances and zoning requirements. 

6. Which one do I get first – the City of Aventura or the Miami Dade County Local Business Tax Receipt?

We recommend that you check with us before attempting to obtain a Miami Dade County Local Business Tax Receipt. It is possible that your business classification is denied due to zoning or inspection requirements which Miami-Dade County does not check prior to collecting the tax they charge. Once you are able to confirm with us that the proposed business use is allowed at the proposed location you may apply for a Local Business Tax Receipt with Miami Dade County simultaneously. 

7. Can I apply for or renew my Local Business Tax Receipt online?

Although we are working to offer this service in the future we do not currently have an online application/renewal portal. Please follow the instructions in your renewal notice or reach out directly to us for guidance by email at BTR@cityofaventura.com or by phone at (305) 466-8942. 

8. If I have a Local Business Tax Receipt and move to a new location, change businesses name or ownership, do I need a new Local Business Tax Receipt?

Yes – You may transfer your old Local Business Tax Receipt anytime you move to a new location, change your business name or change business ownership by submitting the required applications. The transfer fee is $25.00. There is no fee for a change in mailing address only.

An application for a transfer of location or ownership will require the same documents as a new Business Tax Receipt – the same account number will be transferred and any previously paid taxes will also be transferred.

9. Do I need to obtain a Business Tax Receipt if I work as a professional (Nurse, Medical Doctor, Architect, Dentist, Realtor, Attorney, Hygienist, etc.) joining an existing office/firm?

Yes, professional business classifications are recognized professions regulated by state boards requiring examination and certification. Each person engaged in the practice of their profession whether alone, in a partnership or as an employee of another person, partnership, corporation or professional association shall be required to obtain a Local Business Tax Receipt. 

10. Where do I find the Business Type and Sub-Type required by the Certificate of Use application?

By using the Business Classification Listing above for the Certificate of Use application to determine which classification most closely correlates with my business proposal. 

11. Where do I find the Location Information (Folio Number, Zoning District, Property Owner) as required by the Certificate of Use application?

Visit the Miami Dade County Property appraiser’s website by clicking here. Then key in the address and suite number to find the property that is associated with your proposed business location. If you require guidance, email us the full address and request the information at BTR@cityofaventura.com 

12. What should I do if I go out of business, or close a business location?

Send notification of the closure of your business or business location, along with a copy of your Business Tax Receipt to be inactivated, by email to: BTR@cityofaventura.com

13. My business is a not-for-profit. Do I need a Local Business Tax Receipt?

Not-for-profit corporations are required to apply for a Local Business Tax Receipt but are exempt from paying the corresponding tax. When you submit the BTR package make sure to include the City of Aventura Tax Exemption form located above. 

14. What type of license do I need to operate a restaurant and/or bar?

To operate a restaurant, you are required to obtain a license from the Division of Hotel and Restaurants (850-487-1395) or an Annual Food Permit from the Department of Agriculture and Consumer Services (800-435-7352) and a City of Aventura Certificate of Use and Business Tax Receipt.

To operate a bar conjunction with a restaurant, you are required to obtain an alcohol sales permit (2COP/4COP) from the Department of Business and Professional Regulations, and a City of Aventura Certificate of Use and Business Tax Receipt

15. I am over age 65. What does it take to qualify for a Local Business Tax exemption?

To qualify for the over 65 exemption for Local Business Tax Receipt, you must: be a resident of the City of Aventura and show proof of age and use your own capital, with no more than $1,000 invested in starting the business (Exemption Form Required) and have no more than one employee or helper. Submit the exemption form along with the completed Local Business Tax Receipt Application Package (PDF). Request guidance by email at BTR@cityofaventura.com or by phone at (305) 466-8942 

16. I am over 65 years of age, and applied for and was granted the over-age exemption from the Local Business Tax Receipt but received a postcard renewal notice. What should I do?

You are exempt from paying the Local Business Tax, but still require a Local Business Tax Receipt to operate your business. To validate the renewal at no fee, mail the renewal notice back to the City of Aventura in the self-addressed envelope or email us at BTR@cityofaventura.com.

Note: If you are a contractor, or if your type of business requires back-up documentation, such as a State or local license, you must send a current copy of that documentation with your renewal. A validated Tax Receipt will be sent back to you in the mail.

17. What do I do if I don’t receive a renewal form for my Local Business Tax Receipt?

Renewal notices typically are sent out in July. If you do not receive your renewal notice by August 1, you should contact us immediately by email at BTR@cityofaventura.com or by phone at (305) 466-8942. Renewals must be completed before September 30th to avoid penalties. 

18. How do I obtain a Sales Tax Number for my business?

Sales Tax is handled by the Florida Department of Revenue. Visit the Florida Department of Revenue website or call (305) 470-5001 or click here to visit their website.

19. Do I need to obtain a Business Tax Receipt for a temporary business?

Yes – In most cases you will be required to obtain a Business Tax Receipt for a business that is temporary in nature. For specifics and guidance contact the City by email at BTR@cityofaventura.com or by phone at (305) 466-8942.